http://www.legislation.gov.uk/ukpga/1979/2/section/96/2006-04-03Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2006-04-03 Part VIII Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines Deficiency in certain goods moved by pipe-line.961This section applies where goods of any of the following descriptions, that is to say—agoods which are chargeable with a duty which has not been paid;bgoods on which duty has been repaid or remitted in whole or in part; andcgoods on which drawback has been paid,are moved by pipe-line, or notified to the proper officer as being goods to be moved by pipe-line, and are at any time thereafter found to be missing or deficient.2In any case where this section applies, unless it is shown to the satisfaction of the Commissioners that the absence of or deficiency in the goods can be accounted for by natural waste or other legitimate cause, the Commissioners may .arequire the owner of the pipe-line or the proprietor of the goods to pay immediately any duty, other than excise duty, unpaid or repaid on the relevant goods or, as the case may be, an amount equal to any drawback of such duty paid on the relevant goods;bassess, as being excise duty due from the owner of the pipe-line or the proprietor of the goods, the excise duty unpaid or repaid on the relevant goods or, as the case may be, an amount equal to any drawback of excise duty paid on the relevant goods.2AWhere the Commissioners make an assessment under subsection (2)(b) above they shall notify the person assessed or his representative accordingly.3If, on the written demand of an officer, any person refuses to pay any sum which he is required to pay under subsection (2)(a) above he shall in addition be liable on summary conviction to a penalty of double that sum.3AIf—aany person refuses to pay any amount of excise duty to which he has been assessed under subsection (2)(b) above, andbthe conditions set out in paragraphs (a) to (c) of section 94(4B) above (exhaustion of opportunities for review and appeal) are fulfilled,he shall be liable on summary conviction to a penalty of double that amount.3BWhere the amount of excise duty due under subsection (2)(b) above is reduced in consequence of a review or appeal, the penalty to which the person assessed is liable under subsection (3A) above shall be a penalty of double the reduced amount.4For the purposes of this section any absence or deficiency in the case of goods moved by a pipe-line used for the importation or exportation of goods shall be deemed to have taken place within the United Kingdom unless the contrary is shown.5This section has effect without prejudice to any penalty or forfeiture incurred under any other provision of the customs and excise Acts.5AIn this section “the relevant goods” means the missing goods or the whole or any part of the deficiency, as the Commissioners see fit.6The preceding provisions of this section so far as they have effect for—afixing the excise duty point for any goods chargeable with a duty of excise; orbdetermining the person on whom any liability to pay any such duty is to fall,shall have effect subject to the provisions of any regulations under section 1 of the Finance (No. 2) Act 1992; and, accordingly, the power to make regulations under that section shall include power, for the purposes of, or in connection with, the making of any provision falling within paragraph (a) or (b) above, to modify any of the preceding provisions of this section.S. 96 restricted (1.6.1997) by 1994 c. 9, ss. 12A, 12B (as inserted by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1)); S.I. 1997/1305, art. 2S. 96(1)(a) modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))S. 96(1)(a) amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))S. 96(1)(a) amended (1.1.1993) by S.I. 1992/3152, reg. 11(a).S. 96(2)(a)(b) substituted (1.6.1997) for words in s. 96(2) by 1997 c. 16, s. 50(2), Sch. 6 para. 4(2); S.I. 1997/1305, art. 2S. 96(2A) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 4(3); S.I. 1997/1305, art. 2Words in s. 96(3) substituted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 4(4); S.I. 1997/1305, art. 2S. 96(3A)(3B) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 4(5); S.I. 1997/1305, art. 2S. 96(5A) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 4(6); S.I. 1997/1305, art. 2S. 96(6) inserted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 5; S.I. 1992/2979, art. 4, Sch. Pt. II; S.I. 1992/3261, art. 3, Sch.
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<Number>Part VIII</Number>
<Title> Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1997-06-01">
<Title> Deficiency in certain goods moved by pipe-line.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/96/2006-04-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96" id="section-96">
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96
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<Text>This section applies where goods of any of the following descriptions, that is to say—</Text>
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a
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<Text>goods which are chargeable with a duty which has not been paid;</Text>
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<Text>goods on which duty has been repaid or remitted in whole or in part; and</Text>
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<Pnumber>c</Pnumber>
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<Text>goods on which drawback has been paid,</Text>
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<Text>are moved by pipe-line, or notified to the proper officer as being goods to be moved by pipe-line, and are at any time thereafter found to be missing or deficient.</Text>
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<Text>In any case where this section applies, unless it is shown to the satisfaction of the Commissioners that the absence of or deficiency in the goods can be accounted for by natural waste or other legitimate cause, the Commissioners may .</Text>
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<Addition ChangeId="d29p8685" CommentaryRef="c14776761">require the owner of the pipe-line or the proprietor of the goods to pay immediately any duty, other than excise duty, unpaid or repaid on the relevant goods or, as the case may be, an amount equal to any drawback of such duty paid on the relevant goods;</Addition>
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<Text>
<Addition ChangeId="d29p8685" CommentaryRef="c14776761">assess, as being excise duty due from the owner of the pipe-line or the proprietor of the goods, the excise duty unpaid or repaid on the relevant goods or, as the case may be, an amount equal to any drawback of excise duty paid on the relevant goods.</Addition>
</Text>
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If, on the written demand of an officer, any person refuses to pay any sum which he is required to pay under subsection
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above he shall in addition be liable on summary conviction to a penalty of double that sum.
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/96/3A/a/2006-04-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96/3A/a" id="section-96-3A-a">
<Pnumber>
<Addition ChangeId="d29p8717" CommentaryRef="c14776791">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8717" CommentaryRef="c14776791">any person refuses to pay any amount of excise duty to which he has been assessed under subsection (2)(b) above, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/96/3A/b/2006-04-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96/3A/b" id="section-96-3A-b">
<Pnumber>
<Addition ChangeId="d29p8717" CommentaryRef="c14776791">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8717" CommentaryRef="c14776791">the conditions set out in paragraphs (a) to (c) of section 94(4B) above (exhaustion of opportunities for review and appeal) are fulfilled,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p8717" CommentaryRef="c14776791">he shall be liable on summary conviction to a penalty of double that amount.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/96/3B/2006-04-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96/3B" id="section-96-3B">
<Pnumber>
<Addition ChangeId="d29p8717" CommentaryRef="c14776791">3B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8717" CommentaryRef="c14776791">Where the amount of excise duty due under subsection (2)(b) above is reduced in consequence of a review or appeal, the penalty to which the person assessed is liable under subsection (3A) above shall be a penalty of double the reduced amount.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/96/4/2006-04-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96/4" id="section-96-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>For the purposes of this section any absence or deficiency in the case of goods moved by a pipe-line used for the importation or exportation of goods shall be deemed to have taken place within the United Kingdom unless the contrary is shown.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/96/5/2006-04-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96/5" id="section-96-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>This section has effect without prejudice to any penalty or forfeiture incurred under any other provision of the customs and excise Acts.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/96/5A/2006-04-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96/5A" id="section-96-5A">
<Pnumber>
<Addition ChangeId="d29p8758" CommentaryRef="c14776801">5A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8758" CommentaryRef="c14776801">In this section “</Addition>
<Term id="term-the-relevant-goods">
<Addition ChangeId="d29p8758" CommentaryRef="c14776801">the relevant goods</Addition>
</Term>
<Addition ChangeId="d29p8758" CommentaryRef="c14776801">” means the missing goods or the whole or any part of the deficiency, as the Commissioners see fit.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/96/6/2006-04-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96/6" id="section-96-6">
<Pnumber>
<Addition ChangeId="d29p8769" CommentaryRef="c14776811">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8769" CommentaryRef="c14776811">The preceding provisions of this section so far as they have effect for—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/96/6/a/2006-04-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96/6/a" id="section-96-6-a">
<Pnumber>
<Addition ChangeId="d29p8769" CommentaryRef="c14776811">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8769" CommentaryRef="c14776811">fixing the excise duty point for any goods chargeable with a duty of excise; or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/96/6/b/2006-04-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96/6/b" id="section-96-6-b">
<Pnumber>
<Addition ChangeId="d29p8769" CommentaryRef="c14776811">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8769" CommentaryRef="c14776811">determining the person on whom any liability to pay any such duty is to fall,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p8769" CommentaryRef="c14776811">
shall have effect subject to the provisions of any regulations under section 1 of the Finance (
<Abbreviation Expansion="Number">No.</Abbreviation>
2) Act 1992; and, accordingly, the power to make regulations under that section shall include power, for the purposes of, or in connection with, the making of any provision falling within paragraph (a) or (b) above, to modify any of the preceding provisions of this section.
</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14776731" Type="C">
<Para>
<Text>
<CitationSubRef id="c01845" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96" SectionRef="section-96">S. 96</CitationSubRef>
restricted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c01846" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c01847" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A" Operative="true" CitationRef="c01846" SectionRef="section-12A">ss. 12A</CitationSubRef>
,
<CitationSubRef id="c01848" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12B" CitationRef="c01846" SectionRef="section-12B">12B</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01849" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01850" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" CitationRef="c01849" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c01851" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1" Operative="true" CitationRef="c01849" SectionRef="schedule-6-paragraph-1-1">Sch. 6 para. 1(1)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c01852" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c01853" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" CitationRef="c01852" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14776741" Type="C">
<Para>
<Text>
<CitationSubRef id="c01854" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96/1" SectionRef="section-96-1">S. 96(1)</CitationSubRef>
(
<Emphasis>a</Emphasis>
) modified by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1983/947" id="c01855" Class="UnitedKingdomStatutoryInstrument" Year="1983" Number="947">S.I. 1983/947</Citation>
,
<CitationSubRef id="c01856" URI="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/12" Operative="true" CitationRef="c01855" SectionRef="regulation-12">regs. 12</CitationSubRef>
,
<CitationSubRef id="c01857" URI="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/13" CitationRef="c01855" SectionRef="regulation-13">13</CitationSubRef>
(which S.I. is revoked 1.1.1993 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c01858" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef id="c01859" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2" Operative="true" CitationRef="c01858" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14776751" Type="C">
<Para>
<Text>
<CitationSubRef id="c01860" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96/1" SectionRef="section-96-1">S. 96(1)</CitationSubRef>
(
<Emphasis>a</Emphasis>
) amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1985/1032" id="c01861" Class="UnitedKingdomStatutoryInstrument" Year="1985" Number="1032">S.I. 1985/1032</Citation>
,
<CitationSubRef id="c01862" URI="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11" Operative="true" CitationRef="c01861" SectionRef="regulation-11">reg. 11</CitationSubRef>
(
<Emphasis>a</Emphasis>
) (which S.I. is revoked 1.1.1993 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c01863" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef id="c01864" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2" Operative="true" CitationRef="c01863" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
<CitationSubRef id="c01865" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96/1/a" SectionRef="section-96-1-a">S. 96(1)(a)</CitationSubRef>
amended (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c01866" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef id="c01867" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/a" Operative="true" CitationRef="c01866" SectionRef="regulation-11-a">reg. 11(a)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14776761" Type="F">
<Para>
<Text>
<CitationSubRef id="c01868" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96/2/a/b" SectionRef="section-96-2-a-b">S. 96(2)(a)(b)</CitationSubRef>
substituted (1.6.1997) for words in s. 96(2) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01869" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01870" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" CitationRef="c01869" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c01871" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/4/2" Operative="true" CitationRef="c01869" SectionRef="schedule-6-paragraph-4-2">Sch. 6 para. 4(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c01872" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c01873" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" CitationRef="c01872" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14776771" Type="F">
<Para>
<Text>
<CitationSubRef id="c01874" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96/2A" SectionRef="section-96-2A">S. 96(2A)</CitationSubRef>
inserted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01875" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01876" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" CitationRef="c01875" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c01877" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/4/3" Operative="true" CitationRef="c01875" SectionRef="schedule-6-paragraph-4-3">Sch. 6 para. 4(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c01878" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c01879" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" CitationRef="c01878" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14776781" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c01880" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96/3" SectionRef="section-96-3">s. 96(3)</CitationSubRef>
substituted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01881" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01882" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" CitationRef="c01881" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c01883" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/4/4" Operative="true" CitationRef="c01881" SectionRef="schedule-6-paragraph-4-4">Sch. 6 para. 4(4)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c01884" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c01885" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" CitationRef="c01884" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14776791" Type="F">
<Para>
<Text>
<CitationSubRef id="c01886" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96/3A/3B" SectionRef="section-96-3A-3B">S. 96(3A)(3B)</CitationSubRef>
inserted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01887" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01888" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" CitationRef="c01887" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c01889" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/4/5" Operative="true" CitationRef="c01887" SectionRef="schedule-6-paragraph-4-5">Sch. 6 para. 4(5)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c01890" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c01891" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" CitationRef="c01890" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14776801" Type="F">
<Para>
<Text>
<CitationSubRef id="c01892" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96/5A" SectionRef="section-96-5A">S. 96(5A)</CitationSubRef>
inserted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01893" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01894" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" CitationRef="c01893" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c01895" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/4/6" Operative="true" CitationRef="c01893" SectionRef="schedule-6-paragraph-4-6">Sch. 6 para. 4(6)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c01896" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c01897" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" CitationRef="c01896" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14776811" Type="F">
<Para>
<Text>
<CitationSubRef id="c01898" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/96/6" SectionRef="section-96-6">S. 96(6)</CitationSubRef>
inserted (1.12.1992 in so far as mentioned in
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/2979" id="c01899" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="2979">S.I. 1992/2979</Citation>
,
<CitationSubRef id="c01900" URI="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4" Operative="true" CitationRef="c01899" SectionRef="article-4">art. 4</CitationSubRef>
and 1.1.1993 in so far as then not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c01901" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef id="c01902" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/1/5" CitationRef="c01901" SectionRef="section-1-5">s. 1(5)</CitationSubRef>
,
<CitationSubRef id="c01903" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/1/paragraph/5" Operative="true" CitationRef="c01901" SectionRef="schedule-1-paragraph-5">Sch. 1 para. 5</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/2979" id="c01904" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="2979">S.I. 1992/2979</Citation>
,
<CitationSubRef id="c01905" URI="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4" CitationRef="c01904" SectionRef="article-4">art. 4</CitationSubRef>
,
<CitationSubRef id="c01906" URI="http://www.legislation.gov.uk/id/uksi/1992/2979/schedule/part/II" Operative="true" CitationRef="c01904" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3261" id="c01907" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3261">S.I. 1992/3261</Citation>
,
<CitationSubRef id="c01908" URI="http://www.legislation.gov.uk/id/uksi/1992/3261/article/3" CitationRef="c01907" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef id="c01909" URI="http://www.legislation.gov.uk/id/uksi/1992/3261/schedule" Operative="true" CitationRef="c01907" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>